Christy Fowler, owner of Loveland woodworking supply company Blue Sky Supply, captured the exasperation Friday that many business owners are feeling over forthcoming changes to Colorado sales tax collection rules. Fowler was one of dozens of business owners and advocates that packed a small hearing room on an upper floor of a state administration building to comment on the not-yet-finalized regulations during a rule making hearing.The draft rules take informal effect Saturday. Business officially have until March 31 to meet the new standards before facing potential audits from the state.